https://www.taxtmi.com/caselaws?id=81944 Imported bearing cups alone were treated as falling within the residual concessional entry because the exemption wording "cups and cones" was construed by its plain and ordinary meaning and not expanded by reading "and" as "or". The declared invoice price was also accepted because best judgment valuation based on dissimilar goods and different country origins lacked a reliable foundation, and the transaction value could not be discarded without sound comparable evidence. The declared value was therefore accepted as the assessable value, and the concessional customs treatment remained available. en-us Tue, 21 Jul 1992 00:00:00 +0530 Wed, 29 Jun 2011 18:20:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81944 Imported bearing cups alone were treated as falling within the residual concessional entry because the exemption wording "cups and cones" was construed by its plain and ordinary meaning and not expanded by reading "and" as "or". The declared invoice price was also accepted because best judgment valuation based on dissimilar goods and different country origins lacked a reliable foundation, and the transaction value could not be discarded without sound comparable evidence. The declared value was therefore accepted as the assessable value, and the concessional customs treatment remained available. Case-Laws Customs Tue, 21 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81944